California Revenue and Taxation Code CHAPTER 3 - New Construction

• Section 70.
  (a) “Newly constructed” and “new construction” means:(1) Any addition to real property, whether land or improvements, including fixtures, since the last lien date; and(2) Any alteration of land...
• Section 71.
  The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year...
• Section 72.
  (a) A copy of any building permit issued by any city, county, or city and county shall be transmitted by each issuing entity to the county...
• Section 73.
  (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII A of the California Constitution,...
• Section 74.
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation of...
• Section 74.3.
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” does not include the construction, installation, or modification...
• Section 74.5.
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include that portion...
• Section 74.6.
  (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not...
• Section 74.7.
  (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIII A of the California Constitution, “new construction” does not...

Last modified: October 22, 2018